TMI Blog2019 (10) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... t cleared during the period 01.01.2008 to 07.05.2008 during which period, the appellant was not employee in the company, therefore, whatever clearances were made, the appellant had no role. Since the appellant has no dealt with the good for which the demand was confirmed and even he was not involved in making any documents related to such consignments, he cannot be implicated in the case of sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand confirmed against M/s Chandra Pretecto Ltd. The demand against company was confirmed on the ground that the company had cleared the goods at concessional rate in DTA before obtaining permission from Development Commissioner and also required NFE was not achieved, therefore, demand was confirmed and penalty on others including the present appellant was imposed, therefore, the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 2015 (330) ELT 705 (Tri.- Ahmd.) 3. Sh. T.G. Rathod Ld. Joint Commissioner (AR) appearing for the Revenue reiterates the findings of the impugned order. 4. We have heard both the sides and considered the submissions made by them. We find that the consequential penalty to the demand of duty in respect of consignment cleared during the period 01.01.2008 to 07.05.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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